{"id":13102,"date":"2019-01-28T08:11:15","date_gmt":"2019-01-28T08:11:15","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=13102"},"modified":"2019-01-28T08:11:15","modified_gmt":"2019-01-28T08:11:15","slug":"muhasebat-ve-mali-kontrol-genel-mudurlugu-genel-tebligi-sira-no-62-parasal-sinirlar-ve-oranlar","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2019\/01\/muhasebat-ve-mali-kontrol-genel-mudurlugu-genel-tebligi-sira-no-62-parasal-sinirlar-ve-oranlar\/","title":{"rendered":"Muhasebat ve Mali Kontrol Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Genel Tebli\u011fi (S\u0131ra No: 62) (Parasal S\u0131n\u0131rlar ve Oranlar)"},"content":{"rendered":"

\"\"<\/a>Bu Tebli\u011fin amac\u0131, 10\/12\/2003 tarihli ve 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanunu ve di\u011fer mevzuat kapsam\u0131nda uygulanacak olan parasal s\u0131n\u0131rlar\u0131, faiz oranlar\u0131n\u0131 ve al\u0131nd\u0131 birim fiyatlar\u0131n\u0131 belirlemektir.<\/p>\n

<\/p>\n

26 Ocak 2019 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a030667<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan:<\/strong><\/p>\n

Ama\u00e7 ve kapsam<\/b><\/p>\n

MADDE 1 \u2013<\/b>\u00a0(1) Bu Tebli\u011fin amac\u0131, 10\/12\/2003 tarihli ve 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanunu<\/a><\/strong> ve di\u011fer mevzuat kapsam\u0131nda uygulanacak olan parasal s\u0131n\u0131rlar\u0131, faiz oranlar\u0131n\u0131 ve al\u0131nd\u0131 birim fiyatlar\u0131n\u0131 belirlemektir.<\/p>\n

Dayanak<\/b><\/p>\n

MADDE 2 \u2013\u00a0<\/b>(1) Bu Tebli\u011f, 27\/12\/2014 tarihli ve 29218 m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Merkez\u00ee Y\u00f6netim Muhasebe Y\u00f6netmeli\u011finin 12 nci, 27 nci, 549 uncu ve 552 nci, 31\/12\/2005 tarihli ve 26040 \u00fc\u00e7\u00fcnc\u00fc m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Muhasebe Yetkilisi Mutemetlerinin G\u00f6revlendirilmeleri, Yetkileri, Denetimi ve \u00c7al\u0131\u015fma Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin 7 nci, 8\/6\/1988 tarihli ve 19836 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Pul ve De\u011ferli Ka\u011f\u0131tlar\u0131n Bayiler ve Yetkili Memurlar Vas\u0131tas\u0131 ile Satt\u0131r\u0131lmas\u0131na ve Bayilere Sat\u0131\u015f Aidat\u0131 Verilmesine Dair Y\u00f6netmeli\u011fin 12 nci, 30\/12\/2005 tarihli ve 2005\/9912 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Muhasebe Yetkilisi Adaylar\u0131n\u0131n E\u011fitimi, Sertifika Verilmesi ile Muhasebe Yetkililerinin \u00c7al\u0131\u015fma Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin 26 nc\u0131, 31\/12\/2005 tarihli ve 26040 \u00fc\u00e7\u00fcnc\u00fc m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Merkez\u00ee Y\u00f6netim Harcama Belgeleri Y\u00f6netmeli\u011finin 5 inci, 28\/12\/2006 tarihli ve 2006\/11545 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Ta\u015f\u0131n\u0131r Mal Y\u00f6netmeli\u011finin 39 uncu, 30\/12\/2005 tarihli ve 2005\/9913 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan \u00d6n \u00d6deme Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin 6 nc\u0131, 15\/7\/2016 tarihli ve 6728 say\u0131l\u0131 Yat\u0131r\u0131m Ortam\u0131n\u0131n \u0130yile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun 75 inci maddelerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Kasa i\u015flemleri<\/b><\/p>\n

MADDE 3 \u2013\u00a0<\/b>(1) Merkez\u00ee Y\u00f6netim Muhasebe Y\u00f6netmeli\u011finin 12 nci maddesi gere\u011fince, muhasebe birimlerince kasadan yap\u0131lacak \u00f6deme s\u0131n\u0131r\u0131 bu Tebli\u011f ekinde yer alan Tablo I\u2019in (A) b\u00f6l\u00fcm\u00fcn\u00fcn Kasa \u0130\u015flemleri k\u0131sm\u0131nda g\u00f6sterilmi\u015ftir.<\/p>\n

(2) Merkez\u00ee Y\u00f6netim Muhasebe Y\u00f6netmeli\u011finin 12 nci ve 27 nci maddeleri gere\u011fince, ertesi g\u00fcn yap\u0131lacak \u00f6demeleri kar\u015f\u0131lamak \u00fczere ve ki\u015fi mal\u0131 emanet d\u00f6vizlerden kasada bulundurulacak miktarlar ile T.C. Ziraat Bankas\u0131 \u015fubesi bulunmayan il\u00e7elerde gerekli g\u00fcvenlik \u00f6nlemleri al\u0131nmak \u015fart\u0131yla veznede bulundurulacak azami miktar Tablo I\/A\u2019n\u0131n Kasa \u0130\u015flemleri k\u0131sm\u0131nda g\u00f6sterilmi\u015ftir.<\/p>\n

(3) Tablo I\/A Kasa \u0130\u015flemleri k\u0131sm\u0131nda g\u00f6sterilen parasal s\u0131n\u0131rlar\u0131n yetersiz kalmas\u0131 durumunda, muhasebe birimlerinin gerek\u00e7eli ba\u015fvurular\u0131 \u00fczerine Bakanl\u0131k\u00e7a (Muhasebat ve Mali Kontrol Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) tespit edilen s\u0131n\u0131rlar uygulan\u0131r. Daha \u00f6nce bu kapsamda Bakanl\u0131k\u00e7a yeniden artt\u0131r\u0131lmas\u0131na izin verilen s\u0131n\u0131rlar\u0131n, bu Tebli\u011fle belirlenen s\u0131n\u0131rlar\u0131n \u00fczerinde olmas\u0131 halinde \u00f6zel olarak izin verilmi\u015f s\u0131n\u0131rlar\u0131n uygulanmas\u0131na devam edilir.<\/p>\n

Kaybedilen al\u0131nd\u0131lara ili\u015fkin i\u015flemler<\/b><\/p>\n

MADDE 4 \u2013<\/b>\u00a0(1) Merkez\u00ee Y\u00f6netim Muhasebe Y\u00f6netmeli\u011finin 552 nci maddesi gere\u011fince, muhasebe birimlerince, her ne suretle olursa olsun al\u0131nan para ve de\u011ferlere kar\u015f\u0131l\u0131k verilmi\u015f olan al\u0131nd\u0131lardan kaybedilmi\u015f olanlar i\u00e7in ilan verilmesine gerek g\u00f6r\u00fclmeyen tutar, Tablo I\/A\u2019n\u0131n Kaybedilen Al\u0131nd\u0131lar \u0130\u00e7in \u0130lan k\u0131sm\u0131nda g\u00f6sterilmi\u015ftir.<\/p>\n

Muhasebe yetkilisi mutemedi i\u015flemleri<\/b><\/p>\n

MADDE 5 \u2013\u00a0<\/b>(1) Muhasebe Yetkilisi Mutemetlerinin G\u00f6revlendirilmeleri, Yetkileri, Denetimi ve \u00c7al\u0131\u015fma Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin 7 nci maddesi gere\u011fince, muhasebe birimleri d\u0131\u015f\u0131nda g\u00f6rev yapan muhasebe yetkilisi mutemetleri taraf\u0131ndan yedi g\u00fcnl\u00fck s\u00fcre beklenilmeksizin muhasebe birimi veznesine teslim edilmesi gereken tahsilat tutar\u0131 ile mahkeme ba\u015fkanl\u0131klar\u0131, icra ve iflas daireleri ve izale-i \u015f\u00fcyu memurluklar\u0131ndaki muhasebe yetkilisi mutemetlerince 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununun eki (1) ve (3) say\u0131l\u0131 tarifelere g\u00f6re makbuz kar\u015f\u0131l\u0131\u011f\u0131 tahsil edilip yedi g\u00fcnl\u00fck s\u00fcre beklenilmeksizin muhasebe birimi veznesine teslim edilmesi gereken tahsilat tutar\u0131, Tablo I\/B\u2019nin Muhasebe Yetkilisi Mutemedi \u0130\u015flemleri k\u0131sm\u0131nda g\u00f6sterilmi\u015ftir.<\/p>\n

(2) Genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idarelerinde g\u00f6rev yapan muhasebe yetkilisi mutemetleri i\u00e7in belirtilen s\u0131n\u0131r\u0131n yetersiz kalmas\u0131 durumunda, gerek\u00e7eli tekliflerle Bakanl\u0131\u011fa ba\u015fvurularak al\u0131nacak izne g\u00f6re i\u015flem yap\u0131l\u0131r. Bu teklif yaz\u0131s\u0131nda muhasebe yetkilisi mutemedinin son iki ayda muhasebe veznesine yat\u0131rd\u0131\u011f\u0131 tutarlar ve yat\u0131r\u0131lma tarihleri de belirtilir. Daha \u00f6nce bu kapsamda Bakanl\u0131k\u00e7a yeniden artt\u0131r\u0131lmas\u0131na izin verilen s\u0131n\u0131rlar\u0131n, bu Tebli\u011f ile belirlenen s\u0131n\u0131rlar\u0131n \u00fczerinde olmas\u0131 halinde \u00f6zel olarak izin verilmi\u015f s\u0131n\u0131rlar\u0131n uygulanmas\u0131na devam edilir.<\/p>\n

(3) Merkezi Y\u00f6netim Muhasebe Y\u00f6netmeli\u011finin 549 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca, ilgili \u00fclkedeki bankac\u0131l\u0131k mevzuat\u0131n\u0131n gerekleri ve bankac\u0131l\u0131k sisteminin etkinli\u011fi de dikkate al\u0131narak D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131n\u0131n yurt d\u0131\u015f\u0131 temsilciliklerinde yap\u0131lan tahsilat\u0131n muhasebe biriminin banka hesab\u0131na yat\u0131r\u0131lmas\u0131na ili\u015fkin s\u00fcre ile parasal s\u0131n\u0131r, Tablo I\/B\u2019de belirlenen s\u0131n\u0131rlara ba\u011fl\u0131 olmaks\u0131z\u0131n, D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131n\u0131n talebi \u00fczerine Bakanl\u0131k\u00e7a belirlenir.<\/p>\n

Yetkili memurlarla ilgili i\u015flemler<\/b><\/p>\n

MADDE 6 \u2013\u00a0<\/b>(1) Pul ve De\u011ferli Ka\u011f\u0131tlar\u0131n Bayiler ve Yetkili Memurlar Vas\u0131tas\u0131 ile Satt\u0131r\u0131lmas\u0131na ve Bayilere Sat\u0131\u015f Aidat\u0131 Verilmesine Dair Y\u00f6netmeli\u011fin 12 nci maddesi gere\u011fince, de\u011ferli ka\u011f\u0131t verilen yetkili memurlar taraf\u0131ndan on be\u015f g\u00fcnl\u00fck s\u00fcre beklenilmeksizin muhasebe biriminin veznesine teslim edilmesi gereken sat\u0131\u015f has\u0131lat\u0131 tutar\u0131 Tablo I\/B\u2019nin Yetkili Memurlarla \u0130lgili \u0130\u015flemler k\u0131sm\u0131nda g\u00f6sterilmi\u015ftir.<\/p>\n

(2) Yetkili Memurlarla \u0130lgili \u0130\u015flemler i\u00e7in belirtilen s\u0131n\u0131r\u0131n yetersiz kalmas\u0131 durumunda, ilgili idare taraf\u0131ndan gerek\u00e7eli teklifle Bakanl\u0131\u011fa ba\u015fvurularak al\u0131nacak izne g\u00f6re i\u015flem yap\u0131l\u0131r. Bu teklif yaz\u0131s\u0131nda yetkili memurlar\u0131n son iki ayda muhasebe veznesine yat\u0131rd\u0131\u011f\u0131 tutarlar ve yat\u0131r\u0131lma tarihleri de belirtilir.<\/p>\n

Muhasebe yetkilisi yard\u0131mc\u0131lar\u0131na devredilecek g\u00f6rev ve yetkiler<\/b><\/p>\n

MADDE 7 \u2013<\/b>\u00a0(1) Muhasebe Yetkilisi Adaylar\u0131n\u0131n E\u011fitimi, Sertifika Verilmesi ile Muhasebe Yetkililerinin \u00c7al\u0131\u015fma Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin 26 nc\u0131 maddesi gere\u011fince g\u00f6rev, yetki ve sorumluluklar\u0131n yard\u0131mc\u0131lara devredilmesinde Tablo I\/C b\u00f6l\u00fcm\u00fcnde g\u00f6sterilen parasal s\u0131n\u0131rlar dikkate al\u0131n\u0131r.<\/p>\n

Kaybolan faturalarla ilgili i\u015flemler<\/b><\/p>\n

MADDE 8 \u2013\u00a0<\/b>(1) Merkez\u00ee Y\u00f6netim Harcama Belgeleri Y\u00f6netmeli\u011finin 5 inci maddesi gere\u011fince, kamu idarelerince al\u0131nan mal, hizmet ve yap\u0131m i\u015fleri kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6zel ki\u015filer taraf\u0131ndan d\u00fczenlenen faturalar\u0131n kaybedilmesi halinde, noter onayl\u0131 fatura \u00f6rneklerinin kabul edilece\u011fi parasal alt s\u0131n\u0131r Tablo I\/\u00c7 b\u00f6l\u00fcm\u00fcnde g\u00f6sterilmi\u015ftir.<\/p>\n

Ta\u015f\u0131n\u0131rlar\u0131n kay\u0131tlardan \u00e7\u0131kar\u0131lmas\u0131<\/b><\/p>\n

MADDE 9 \u2013<\/b>\u00a0(1) Ta\u015f\u0131n\u0131r Mal Y\u00f6netmeli\u011finin 39 uncu maddesi gere\u011fince, ta\u015f\u0131n\u0131rlar\u0131n devir ve sat\u0131\u015f suretiyle kay\u0131tlardan \u00e7\u0131kar\u0131lmas\u0131nda Tablo I\/D b\u00f6l\u00fcm\u00fcnde g\u00f6sterilen parasal s\u0131n\u0131rlar dikkate al\u0131n\u0131r. Ta\u015f\u0131n\u0131rlar\u0131n kay\u0131tlardan \u00e7\u0131kar\u0131lmas\u0131, s\u00f6z konusu s\u0131n\u0131rlar d\u00e2hilinde ise harcama yetkilisinin, \u00fczerinde ise ilgili \u00fcst y\u00f6neticinin onay\u0131 ile yap\u0131l\u0131r.<\/p>\n

(2) Devir ve sat\u0131\u015f i\u015flemlerinin birden fazla ta\u015f\u0131n\u0131r\u0131 ihtiva etmesi halinde s\u00f6z konusu s\u0131n\u0131rlar ta\u015f\u0131n\u0131r baz\u0131nda de\u011fil, i\u015flem baz\u0131nda uygulan\u0131r.<\/p>\n

\u00d6n \u00f6deme i\u015flemleri<\/b><\/p>\n

MADDE 10 \u2013\u00a0<\/b>(1) \u00d6n \u00d6deme Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin 6 nc\u0131 maddesi gere\u011fince merkez\u00ee y\u00f6netim kapsam\u0131ndaki kamu idarelerince harcama yetkilisi mutemetlerine verilebilecek avans s\u0131n\u0131r\u0131 Tablo II\/A b\u00f6l\u00fcm\u00fcnde g\u00f6sterilmi\u015ftir.<\/p>\n

(2) Merkez\u00ee y\u00f6netim kapsam\u0131ndaki kamu idarelerinden Tablo II\/B b\u00f6l\u00fcm\u00fcnde g\u00f6sterilenler, kendileri i\u00e7in belirlenen s\u0131n\u0131r d\u00e2hilinde avans verebilirler.<\/p>\n

(3) Milli \u0130stihbarat Te\u015fkilat\u0131 mutemetleri ile d\u0131\u015f temsilcilikler emrine ve asker\u00ee daire, Jandarma ve Sahil G\u00fcvenlik mutemetlerine verilecek avans s\u0131n\u0131rlar\u0131 Tablo II\u2019nin (C), (\u00c7) ve (D) b\u00f6l\u00fcmlerinde g\u00f6sterilmi\u015ftir. 22\/12\/2018 tarihli ve 7156 say\u0131l\u0131 2019 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununda g\u00f6sterilen s\u0131n\u0131rlar a\u015f\u0131lmamak kayd\u0131yla, belirlenen s\u0131n\u0131rlar\u0131n \u00fczerinde avans verilmesine ihtiya\u00e7 duyulmas\u0131 halinde gerek\u00e7eli olarak Bakanl\u0131\u011fa ba\u015fvurularak izin al\u0131n\u0131r.<\/p>\n

(4) Genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idarelerince a\u00e7\u0131lacak krediler ile yurt d\u0131\u015f\u0131ndan yap\u0131lacak al\u0131mlar i\u00e7in a\u00e7t\u0131r\u0131lacak akreditif kar\u015f\u0131l\u0131\u011f\u0131 krediler i\u00e7in Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan izin al\u0131nmaz.<\/p>\n

(5) Milli Savunma Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 birlik ve kurumlardan t\u00fcmen ve daha \u00fcst birlikler ile e\u015fiti kurum ve kurulu\u015flar kapsam\u0131na giren asker\u00ee birimler Tablo III\u2019te g\u00f6sterilmi\u015ftir. Bunlar\u0131n d\u0131\u015f\u0131nda kalan birlikler, tugay ve e\u015fitine kadar olan asker\u00ee kurum ve kurulu\u015flar kapsam\u0131nda say\u0131l\u0131r.<\/p>\n

Muhasebe kay\u0131tlar\u0131ndan \u00e7\u0131kar\u0131lacak alacaklar<\/b><\/p>\n

MADDE 11 \u2013\u00a0<\/b>(1) 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 106 nc\u0131 maddesi gere\u011fince, yap\u0131lacak takip sonunda tahsili imkans\u0131z veya tahsili i\u00e7in yap\u0131lacak giderlerin alacaktan fazla bulundu\u011fu anla\u015f\u0131lan 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu kapsam\u0131na giren amme alacaklar\u0131 ile di\u011fer amme alacaklar\u0131ndan, amme idarelerinde terkin yetkisini haiz olanlar taraf\u0131ndan tahsil zamana\u015f\u0131m\u0131 s\u00fcresi beklenilmeksizin terkin olunabilecek miktarlar Tablo IV\u2019te g\u00f6sterilmi\u015ftir.<\/p>\n

(2) 5018 say\u0131l\u0131 Kanunun 79 uncu maddesi h\u00fckm\u00fc gere\u011fince, kay\u0131tlardan \u00e7\u0131kar\u0131lacak tutarlar Tablo IV\u2019te g\u00f6sterilmi\u015ftir.<\/p>\n

Eski y\u0131llara ait teminat mektuplar\u0131n\u0131n tasfiyesi<\/b><\/p>\n

MADDE 12 \u2013<\/b>\u00a0(1) 6728 say\u0131l\u0131 Kanunun 75 inci maddesi uyar\u0131nca, genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri ve \u00f6zel b\u00fct\u00e7eli idareler taraf\u0131ndan ilgili mevzuat\u0131 gere\u011fince al\u0131nm\u0131\u015f olup, d\u00fczenlenme tarihi itibar\u0131yla on y\u0131l\u0131 ge\u00e7en ve \u00e7e\u015fitli nedenlerle iadesi sa\u011flanamayan veya gelir kaydedilemeyen teminat mektuplar\u0131ndan muhasebe birimince kay\u0131tlar\u0131ndan \u00e7\u0131kar\u0131larak ilgili bankalara iade edilecek tutar Tablo V\u2019te g\u00f6sterilmi\u015ftir.<\/p>\n

Faiz oranlar\u0131<\/b><\/p>\n

MADDE 13 \u2013<\/b>\u00a0(1) Genel h\u00fck\u00fcmlere g\u00f6re takip ve tahsil edilecek; ki\u015filerden alacaklara, 4\/12\/1984 tarihli ve 3095 say\u0131l\u0131 Kanuni Faiz ve Temerr\u00fct Faizine \u0130li\u015fkin Kanun h\u00fck\u00fcmlerine g\u00f6re, uygulanacak kanuni faiz oranlar\u0131 ile temerr\u00fct faizi oranlar\u0131, y\u0131llar itibar\u0131yla Tablo VI\u2019da g\u00f6sterilmi\u015ftir.<\/p>\n

Al\u0131nd\u0131lar ve al\u0131nd\u0131 birim fiyatlar\u0131<\/b><\/p>\n

MADDE 14 \u2013\u00a0<\/b>(1) Bakanl\u0131k\u00e7a bast\u0131r\u0131lan ve genel b\u00fct\u00e7e kapsam\u0131 d\u0131\u015f\u0131ndaki idareler ile d\u00f6ner sermaye ve fonlar taraf\u0131ndan mevzuatlar\u0131 gere\u011fince kullan\u0131lmas\u0131 gereken al\u0131nd\u0131lar\u0131n birim sat\u0131\u015f fiyatlar\u0131 Tablo VII\u2019de g\u00f6sterilmi\u015ftir.<\/p>\n

Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan tebli\u011f<\/b><\/p>\n

MADDE 15 \u2013<\/b>\u00a0(1) 13\/1\/2018 tarihli ve 30300 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Muhasebat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Genel Tebli\u011fi (S\u0131ra No:57) (Parasal S\u0131n\u0131rlar ve Oranlar) y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n

MADDE 16 \u2013<\/b>\u00a0(1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/b><\/p>\n

MADDE 17 \u2013\u00a0<\/b>(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

Eki i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Bu Tebli\u011fin amac\u0131, 10\/12\/2003 tarihli ve 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanunu ve di\u011fer mevzuat kapsam\u0131nda uygulanacak olan parasal s\u0131n\u0131rlar\u0131, faiz oranlar\u0131n\u0131 ve al\u0131nd\u0131 birim fiyatlar\u0131n\u0131 belirlemektir.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-13102","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=13102"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13102\/revisions"}],"predecessor-version":[{"id":13103,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13102\/revisions\/13103"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=13102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=13102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=13102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}